skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
AND
OR
NOT
This feature requires javascript
Reliable
Financial
Statements
: External Auditing System or
Financial
Statement Insurance?
Asian Journal of Accounting Perspectives, 2022-02, Vol.15 (1)
[Peer Reviewed Journal]
ISSN: 2672-7293 ;EISSN: 0128-0384
Full text available
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Reliable
Financial
Statements
: External Auditing System or
Financial
Statement Insurance?
Author:
Nasrin Azar
;
Sahar E-Vahdati
Subjects:
External Auditors, Investors, Insurance Companies,
Financial
Statement Insurance
Is Part Of:
Asian Journal of Accounting Perspectives, 2022-02, Vol.15 (1)
Description:
Research Aim: This study reviews the literature to find whether
financial
statement insurance can be substituted for the current external auditing system. Design/ Methodology/ Approach: This article reviews how
financial
statement insurance (FSI) advances external audit independence, reduces audit failure, boosts audit quality, and increases the reliability of
financial
statements
. Research finding: This study shows that the FSI system assists in mitigating the monetary relationship between auditors and the audited companies by forcing companies to purchase insurance for their
financial
statements
. Accordingly, FSI protects investors against any losses due to any misrepresentation instead of having them audited. In this system, companies hire insurance companies, and insurance companies hire external auditors to assess the insurance premiums and policy coverages through auditing
financial
reports. Also, it guarantees a lack of any misrepresentation or omission in them. Theoretical contribution/ Originality: This study contributes to the literature by concluding that financial statements insurance can be an alternative to a current audit system and investigates its usability from the perspectives of the components of the system Practitioner/ Policy implication: The study results can be useful for investors in the capital markets, companies, audit firms, and insurance companies. Keywords: External Auditors; Investors; Insurance Companies; Financial Statement Insurance Type of article: Literature Review JEL Classification: M41, M42, G22
Publisher:
Universiti Malaya
Language:
English
Identifier:
ISSN: 2672-7293
EISSN: 0128-0384
Source:
Open Access: DOAJ Directory of Open Access Journals
This feature requires javascript
This feature requires javascript
Back to results list
Previous
Result
17
Next
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript